New York’s highest court narrows class of statutory residents: good news for some out-of-state owners of residential property in New York
By EsqSocial Corporation 04/03/14
New York tax law provides that a person who is in New York state for more than 183 days (in whole or in part) in a year and maintains a permanent place of abode in New York is a statutory resident, subject to tax on all income, regardless of that...
By: DLA Piper